Court : Andhra Pradesh
Reported in : (1983)IILLJ396AP
..... follows : '(13) 'immediate employer', in relation to employees employed by or through him means a person who has undertaken the execution, on the premises of a factory or an establishment to which this act applies or under the supervision of the a principal employer or his agent, of the whole or any part ..... department of any government in india, the authority appointed by such government in this behalf or where no authority is so appointed, the head of the department; (iii) in any other establishment, any person responsible for the supervision and control of the establishment'; section 2(13) provides for the definition of 'immediate employer', which is as ..... section 2(17) is concerned with the definition of the principal employer and it is as follows : '(17) 'principal employer' means - (i) in a factory, the owner or occupier of the factory and includes the managing agent of such owner or occupier, the legal representative of a deceased owner or occupier, and where a person has been named as the manager of the factory under the factories act, 1948 (lxiii of 1948), the person so named; (ii) in any establishment under the control of any .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(2)ALT611
..... banking company; or(ii) a corresponding new bank; or(iii) the state bank of india; or(iv) a subsidiary bank; or(v) such other bank which the central government may, by notification, specify for the purposes of this act.section 2(k) of the act defines 'financial assistance' as:unless the context otherwise requires, 'financial assistance' means any loan or advance granted or any debentures or bonds subscribed or any guarantees given or letters of credit established or any other credit ..... such securitisation company or reconstruction company (including any business or affairs with which such company is concerned) as reserve bank may consider necessary or expedient to obtain for the purposes of this act.section 4 of the act deals with cancellation of certificate of registration and in section 4(1)(e) specifies:the reserve bank of india may cancel a certificate of registration granted to a securitisation company or a reconstruction company, if such company fails to-(i) comply with any directions issued ..... be and are hereby authorized to sign the proposed definitive agreement and other documents and papers and prepare a composite scheme of arrangement with members, creditors, and inter alia for restructuring of equity capital under sections 81, 100, 391 - 394 and other relevant provisions of the companies act, 1956, pursuant to the sanction letter issued by ..... banks and financial institutions act, 1983, this process is permitted to be done before the tribunals constituted under the said act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1996AP113; 1995(3)ALT789
..... 'lease' is not defined in the act, whereas 'landlord' and 'tenant' pegs into the definitive provisions of sections 2(vi) and 2(ix) of the act as hereunder: section 2(vi): 'landlord' means the owner of a building and includes a person who is receiving or is entitled to receive the rent of a building whether on his own account or on behalf of another person or on behalf of himself and others or as an agent trustee, executor, administrator, ..... the contention of the petitioners that the rents for january to march 1983 were not paid has been rejected, because the balance of rs.745/- out of rs ..... as fair rent payable from january, 1983, this figure may not be a fair rent at present and it is far below the rents existing today ..... 250/- per mensem alleged that he was paying the rent personally and also by way of demand drafts or through the messengers till march, 1983 and when he sent the rent for the month of april, 1983 by money order to petitioner no. ..... from january, 1983 to december, 1993 amounting to rs.66,000 ..... the finding is that he has received the rent up to april, 1983 at the rate of rs. ..... the respondent proposed to deposit the rent for the months of may, june and july, 1983 amounting to rs. ..... /- by money order covering the rent for the months of may and june, 1983 to petitioner no. ..... he admitted that because he did not agree to the rent sought to be paid or deposited by the respondent he did not ask him to deposit the rent into court and that he is a tenant of the building from january, 1983. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1996AP80
..... of ebc society, the learned judge held that in the light of the orders passed by this court on 19-4-1991 staying the operation of the notificalion issued by the competent authority under section 10(3) of the central act dated 10-4-1991, which was subsequently made absolute by the order dated 19-8-1991, the orders of the government were held to be clearly illegal and so did not go into the second ..... the suit leads to irresistible conclusion that the society was brought into existence by the members of the declarant family with their own supporters only to obtain exemption from the provisions of the central act in respect of the excess land held by the family.the land in question was sought to be transferred after 17-2-1975 under an unregistered ante dated agreement of sale which cannot create any right ..... sub-court, vijayawada and the said suit was decreed on 4-11-1991 directing the declarant to execute a proper sale deed in favour of the society after obtaining necessary permission for the same under the central act 33 of 1976 and the defendants were directed to apply for permission within 15 days, failing which, durga society is entitled to get a sale deed executed either by the court or by the ..... the petitioner is to be accepted, then the wife and minor children of the declarant who are also included in the definition of the family will also be entitled for a notice as they are also having interest in the ownership and possession ..... 964 dated 27-6-1983 wherein a decision was taken ..... 1983 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]82STC417(AP)
..... by notification in the andhra pradesh gazette, and for reasons to be specified therein, exempt, whether prospectively or retrospectively, any proprietor or class of proprietors from the levy of tax payable under section 4-c or the fixed sum referred to in sub-section (1) of section 5 or any part thereof subject to such conditions and restrictions as they may deem fit to impose and may in like manner vary or cancel such notification ..... for the levy by the state government of taxes on amusements and other entertainments, to repeal the madras local authorities entertainments tax act, 1926 (madras act v of 1927) and to provide for the payment of compensation to local authorities now levying a tax under the act aforesaid, it is hereby enacted as follows :-' the act which was in force in the andhra area of this state was extended to telangana area, by the madras entertainments tax ..... . in case of such theatres, it is contended, all that they collect on account of tax over and above what they have to pay under section 4 or under section 5, as the case may be, will be their profit, pure and simple, whereas, it is contended, some theatres on the other spectrum of ..... section 3 is the interpretation clause containing certain definitions ..... in mind the percentage of tax as prescribed by section 4(1) of the act, as amended by ordinance 31 of 1983 ..... . we shall now refer to certain definite figures supplied to us by the counsel for the ..... the legislature proceeded on a definite and clearly ascertainable basis .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]58STC241(AP)
..... it is argued that the sales tax act defines the expressions 'sale' and 'turnover' and that the expression 'tax on the sale or purchase of goods' employed in section 6 of the amendment act to include tax on the supply of foodstuffs and beverages does not even purport to provide a definition or amend the definition of 'sale' or 'turnover' in the sales tax act, and therefore the taxing authorities cannot avail the provisions of section 6 of the amendment act to levy and collect tax on the supply of goods ..... ultra vires of article 368 of the constitution and is not violative of articles 14, 19(1)(g) and 21 of the constitution; and (iii) it does not authorise imposition and collection of tax on the supply of foodstuffs from 2nd february, 1983 on which date the amendment act came into force, but confers legislative competence on the state legislature so to do and merely validates the collection and recovery of tax by removing the invalidity in the existing law subject to the exemption granted ..... sales tax authorities provisionally assessed the petitioners on the gross and net turnover of their sales from the month commencing april, 1983 to july, 1983 and issued notices to pay the tax retrospectively with effect from 1978 onwards. ..... of 1979 dated 18th april, 1983 the karnataka high court held : 'section 6 finds its place in the 46th constitution amendment act. ..... (forty-sixth amendment) act, 1982 was enacted by parliament in its thirty-third year which came into force from 2nd february, 1983. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1996(4)ALT1138
..... chief justice chagla held personal law to be outside the ambit of article 13(1) of the constitution on the reasons that the constitution of india is modelled upon the government of india act, 1915 of which section 112, dealing with the law to be administered by the high courts provided that the high courts shall, in matters of inheritence and succession to lands, rents and goods, and in matters of contract and dealing between ..... vi c.9 explaining the expression 'law in force' in sections 292 and 293 of the government of india act and pointing out the definition of 'existing indian law' used in sections 293 and 311, both the expressions were shown to have the same meaning as in article 366(10) ..... learned single judge noticed the recommendations made by the law commission from time to time as also the response of the government which had introduced a bill in parliament in 1962, but it got lapsed and even thereafter in 1983 even though some attempts were made for revival of the action by introduction of marriage laws (amendment) bill, yet for some technical snag it did not proceed. ..... of 1983 was filed as public interest litigation raising the question of vires of the sections. ..... and 5585 of 1994 and 9717 of 1983, the uniform stand of the. ..... 3rd edition of 1983, vol. no.i). ..... 9717 of 1983 by rev. dr. ..... 9717 of 1983 it is stated that a seminar on uniform civil code was arranged on 16-2-1991, which was participated by numerous members of the association as also by lawyers belonging to christian .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]152ITR39(AP)
..... , the assessee (2) whether the three items comprised in the said amount or any of them fall within the four corners of section 41(1) (3) whether the circular of the central board of direct taxes applies herein and whether it helps the assessee's case in any manner ?' 10. ..... in the case to show that the payments made by the nabha state were attributable to any custom, usage or tradition or obligation and there was consequently no origin for the payments which could amount in its nature to a definite source so as to render each payments income and not merely a casual or annual windfall. ..... the source is not necessarily one which is expected to be continuously productive, but it must be one whose object is the production of a definite return, excluding anything in the nature of a mere windfall. ..... cit : [1971]82itr913(sc) where at page 921, the supreme court observed as follows : 'now, coming to the question as to the effect of instructions issued under section 5(8) of the act, this court observed in navnit lal c. ..... income, their lordships, think, in this act connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity, from definite sources. ..... 2 and 3 comprised in the said amount do definitely fall within s. ..... , (i) it must be a return; (ii) it must be received with a certain regularity; (iii) it must come in periodically; and (iv) it must come through a definite source. ..... the source as well as the payments were both certain and definite. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1984]55STC292(AP)
..... : [1956]29itr717(sc) it was held by a majority that the order of transfer of the case of an assessee from the income-tax officer, calcutta, to the income-tax officer, special circle, ranchi, passed under sub-section (7a) of section 5 of the income-tax act, 'was calculated to inflict considerable inconvenience and harassment to the petitioner : the books of account would have to be produced hundreds of miles away from calcutta, the partners or principal officer would have to be away from the ..... ponnoose : [1970]75itr174(sc) , the definition of 'tax recovery officer' in section 2(44) of the income-tax act, 1961, was amended by section 4 of the finance act, 1963, which further provided that the new definition shall be deemed always to have been substituted. ..... the legal fiction that the new definition shall be and shall be deemed always to have been substituted could not be extended beyond its legitimate field and could not be construed as conferring power for a retrospective authorisation by the state in the absence of any express provision in section 2(44) of the act itself. ..... in that view, their lordships held that the notification impugned did not promulgate any rule, regulation or bye-law all of which had a definite significance, and that exercise of the power under section 2(44)(ii) was more of an executive than a legislative act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1983]53CompCas269(AP)
..... regards the plea that proof of fault or negligence is not necessary for recovery of compensation, the point that arises for consideration is whether the legal representatives of the deceased claiming compensation under section 110a of the motor vehicles act, 1939, as amended from time to time, in respect of an accident involving the death of several persons and arising out of the use of motor vehicle on a highway are obliged ..... elicited in his cross-examination that he fell unconscious when the occurrence took place and having regard to the peculiar circumstances attending upon the occurrence to the accident, we are definitely of the opinion that the doctrine of res ipsa loquitur applies and the persons who are opposing the claim of the claimants did not discharge the onus cast on them ..... extent to which their claims to compensation have been satisfied and to advise and assist such persons or their representatives in presenting their claims for compensation :provided that nothing in this section shall confer any such person or body of persons the right to adjudicate in any way on the liability of the insurer or on the amount of damages to be awarded except at the express ..... every important principle which is developed by litigation is in fact and at bottom the result of more or less definitely understood views of public policy ; most generally, to be sure, under our practice and traditions the unconscious result of instinctive preferences and inarticulate conviction, but none .....
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